Annual electronic notice (Form 990-N) for small organizations FAQs: After you file

Will I get a confirmation that I filed Form 990-N? Can I file an amended form?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

File an administrative adjustment request for a BBA partnership

How to file an administrative adjustment request (AAR) to correct errors to items for a partnership under the Bipartisan Budget Act (BBA) of 2015.
Tax Administration (Non-Authoritative)
Businesses

Annual Electronic Notice Form 990-N for Small Organizations: What to Report

What information do I need to provide on Form 990-N?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

BBA centralized partnership audit regime

Find partnership filing requirements, elect-out procedures and regulations for the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA).
Tax Administration (Non-Authoritative)
Businesses, Partnerships

General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and FAQs

The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon.
Tax Administration (Non-Authoritative)
News Media, Tax Professionals

Invest in a Qualified Opportunity Fund

Find out how to invest in a Qualified Opportunity Fund and the requirements for receiving the tax benefits.
Tax Administration (Non-Authoritative)

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)
Tax Administration (Non-Authoritative)

How to figure an imputed underpayment

Follow the steps in this example to figure an imputed underpayment (IU) for a partnership filing an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2021 (BBA).
Tax Administration (Non-Authoritative)

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Electronic submission of forms by audited BBA partnerships and their pass-through partners

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.
Tax Administration (Non-Authoritative)
Tax Professionals, Businesses, Partnerships